Section 8 in The Punjab Stamp Losses and Defalcations Rules, 1935
8.
Rule 51 of the rules framed by the Government of India for the supply and distribution of stamps lays down -"The Controller of Stamps shall submit half yearly to the Directorate-General of Posts of Telegraphs and debit note for acceptance to cover the intrinsic value of the postage stamps lost in transit. This debit note should be supported by a statement of the losses and the explanatory certificate of the officer in charge of the local depot. The debit note accepted by the Director-General of Posts and Telegraphs will form the supporting voucher to a debit for the intrinsic value of the lost stamps against the Posts and Telegraphs Department. In the case of losses of non-postal stamps, the value will be recovered by the Controller from the Local Government in direct correspondence."If, therefore, non-postal stamps are lost, the orders of the Financial Commissioner or of the Local Government are necessary for writing off the loss from the registers of the local or branch depot as may be.
